Toilet seat



FIG. 1 is a top plan view of a toilet seat showing my new design;

FIG. 2 is a cross sectional view taken along line 2--2 of FIG. 1; and

FIG. 3 is a cross sectional view taken along line 3--3 of FIG. 1.

The bottom view is similar to the top view except totally flat.

The ornamental design for a toilet seat, as shown and described.